Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow:

	Units	Materials		Labor		Overhead
Work in process inventory, beginning	81,000	$	76,000	$	36,300	$	49,200
Units started in process	769,000
Units transferred out	790,000
Work in process inventory, ending	60,000
Cost added during the month		$	1,024,785	$	364,440	$	455,550

The beginning work in process inventory was 90% complete with respect to materials and 75% complete with respect to labor and overhead. The ending work in process inventory was 70% complete with respect to materials and 50% complete with respect to labor and overhead.

Assume that the company uses the FIFO method of accounting for units and costs.

1.Compute the equivalent units for the month for the first processing department.

2. Determine the costs per equivalent unit for the month